我國政府努力推行e化報稅，使民眾不受時空限制，鼓勵民眾多用網路少走馬路的無障礙稅務服務環境。稅務e化除了可正確、快速讀取申報資料外，亦可避免因稅務機關人工再次登錄所造成的人為錯誤，更大幅降低資料登錄成本及縮短作業時程。
但稅法規定複雜，為了讓納稅人克服每年才一次的綜合所得稅申報的難度，以及網路系統操作複雜度，影響民眾網路申報意願。因此本研究引用創新抵制理論，探討影響納稅人於綜合所得稅申報時，報稅習慣變更之關鍵因素。
為了深入瞭解納稅義務人不願意採用網路申報所得稅，而持續採用人工申報之關鍵因素，首先本研究整理過去綜合所得稅不願網路申報之相關文獻，建立及確認完整研究架構，以藉此瞭解民眾不願配合使用之因素，歸納出三個主要構面：電腦資訊素養、知覺風險及行為慣性，並採用決策實驗室法(DEMATEL)瞭解複雜因果關係結構，藉由元素間相互影響程度，用矩陣運算取得元素間的因果關係及影響強度，再透過網路層級分析法(ANP)賦予這些因素之權重值，獲得各項造成稅務網路申報困擾因素之重要順序，希望藉此研究來瞭解納稅人變更報稅習慣的影響性並對其重要性進行排序，分析結果顯示納稅人最重視的構面是電腦資訊素，其次是行為慣性。最關鍵的因素是態度與認知，其次為系統操作。本研究結果可讓稅務機關依此研究成果，做為改善網路申報率之參考依據。
Our government has put great efforts in promoting e-tax filing so that citizens will not be restricted by time and space constraints, thereby enjoying a More network, less walk, barrier-free tax service environment. E-filing of taxes can correctly and quickly read report information and avoid human errors caused by the manual re-registration of the tax authorities, which greatly reduce the cost of data entry and shorten processing time.
However, the tax law is rather complicated and taxpayers only get to pay their individual income tax once a year, as well as the complexity of using a network system can affect their willingness to file tax online. Therefore, this study uses an innovation resistance theory to explore the key factors contributing to the tax payment habits of taxpayers when filing their income tax.
In order to gain a deeper understanding of the key factors contributing to taxpayers' unwillingness in adopting online declaration and choosing to stay with manual declaration, this study first compiles related literature of the past on the unwillingness in using online declaration for tax filing and then builds/confirms a comprehensive research framework to understand why people are not willing to file online. Three aspects have been organized: computer and informational literacy, perceived risk, and behavioral inertia. In addition, the decision-making trial and evaluation laboratory (DEMATEL) method is used to understand the complex causal structure and the effects between each variable and use matrix operations to obtain the causal relationship and the strength of effect between the elements. Finally, the method of analytic network process is adopted to assign weight values of these factors to obtain the order of significance for these factors contributing to the unwillingness to file tax online. We hope that this study can understand the factors affecting the changes in tax payment habits of taxpayers and rank the factors by their significance. The analysis shows that taxpayers’ most concerned aspect is computer and informational literacy, followed by behavioral inertia. The key factors are attitude and knowledge, followed by systematic operation. The results of the study can serve as a reference for the tax authorities to increase the use of online declaration.
